本文从购买法和权益结合法在会计处理上的差别出发,分析了两种方法对相同的企业合并业务的不同的经济影响,并结合TCL合并案的实例揭示出近年来企业并购偏好权益结合法的环境方面的原因,对企业采用权益结合法之后的影响进行详细的分析,指出采用不同的会计处理方法的利与弊,最后对此种并购现象加以评论,提出权益结合法的会计处理思路,包括对我国制定《企业合并》会计准则提出建议。 This paper analyzes the different economic effects of the two methods on the same enterprise merger business based on the differences in the accounting methods between the purchase method and the equity merger method. By combining the examples of the TCL merger case, this paper reveals that in recent years, The paper analyzes the impact of adopting the combination of equity and interest method and points out the advantages and disadvantages of using different accounting methods. Finally, it comments on the phenomenon of merger and acquisition, puts forward the idea of ​​accounting treatment based on the combination of equity and interests, Including China’s formulation of “business combinations” accounting standards make recommendations.